Definition
Customs value is the base on which foreign-trade duties are determined; it is built from the price paid or payable for the goods and, when applicable, incrementables (e.g. Freight, insurance, commissions) and adjustments provided in the Customs Law and rules (including RGCE-related provisions). For MVE, that value must be document-supported before transmitting and signing in VUCEM.
E2 asks for numbers. If you only have the commercial invoice, you are missing incrementables that move IGI and DTA. This entry organizes what to document so the MVE is not signed with gaps.
When freight sits in one COVE and goods in another, the error is cross-linking, not “weird VUCEM.” Compare roles in MVE vs COVE and the flow in how to file MVE. Guide: MVE 2026.
Customs value: from invoice to base
Start from the goods price. Then ask: which additional costs must I add (or exclude) to reach customs value for this operation?
Incoterm, who contracted freight, and where the international leg ends change the answer. Do not copy the prior shipment’s treatment without reviewing this contract.
Typical FOB Asia–Manzanillo import: the invoice carries goods; maritime and inland freight to Mexico’s first point of entry often sits in a separate COVE. The trade-ops mistake is declaring only the commercial invoice and omitting the leg the rule treats as incrementable. That is where value observation starts, not a “VUCEM bug.”
Goods price
Key question: What was paid/payable to the seller?
Typical evidence: Commercial invoice / contract
MVE impact: E2 base
International freight
Key question: Included or paid separately to first point of entry?
Typical evidence: BL/AWB, freight invoice, COVE
MVE impact: Frequent incrementable
Insurance
Key question: Is there a premium attributable to the international move?
Typical evidence: Policy / insurance invoice
MVE impact: Incrementable if applicable
Commissions
Key question: Buying commission or other fees?
Typical evidence: Contract / agent invoice
MVE impact: Depends on nature
Other adjustments
Key question: Royalties, packing, assists?
Typical evidence: Contracts / addenda
MVE impact: Case by case (rule)
Incrementables: what to document for the MVE file
In ops, “incrementable” means a concept that, under the applicable rule, is added to price to form customs value. The exact list and exceptions live in the Customs Law / RGCE. Verify SAT/DOF.
For the MVE file, what matters is evidence + pedimento linkage: amounts, currency, service provider, and shipment tie.
1.Freight
Carrier/forwarder invoice, BL/AWB, and COVE when applicable. Mark international leg vs domestic post-entry.
Common under FOB/FCA + separate freight
2.Insurance
Premium for the leg the rule requires. If insurance is embedded in the Incoterm, document how it is broken out.
3.Commissions and brokerages
Intermediary contract or invoice; distinguish buying vs selling commission when the rule requires it.
4.COVE as support
The Value Acknowledgment backs amounts before the authority; it does not replace the MVE declaration. See MVE vs COVE.
How to build the value file (step by step)
Select a step to see detail
Step detail · 01
Fix Incoterm and payment reality
Step 1
Value / incrementables myths and mistakes
1.Myth: “CIF on the invoice = no freight documents needed”
Even with an “all-in” Incoterm, audit may ask for a transport/insurance breakdown or evidence. Keep support.
2.Mistake: Adding Mexico domestic freight as if it were international
Treatment depends on the rule and the leg. Mixing national last mile with international freight distorts value.
Split legs in the file
3.Myth: “If a blog does not publish a fine, there is no risk”
Consequences range from observation to value adjustment and sanctions under LFD/resolutions. Do not cite invented amounts; verify official texts.
4.Mistake: Freight COVE amount differs from E2
Three different truths (invoice, COVE, MVE) are a red flag. Reconcile before e.firma.
Ops tip: agents and rule verification
An MVE agent (e.g. OCL Cargo) speeds assembly: invoice + incrementables via reconciled COVE per pedimento, ready for VUCEM. It does not replace legal judgment or the importer’s e.firma.
For classifications and codes, support the file with the SAT code finder. For common failures, MVE mistakes and penalties.
Sources and further reading
- Customs Law / RGCE: verify incrementables treatment in current SAT/DOF. Do not cite amounts from memory.
- OCL: MVE 2026 guide.
- Flow: how to file MVE and MVE vs COVE.
- Goods/complement codes: SAT code finder.
- Failures: MVE mistakes and penalties.
Key takeaways5 points
- Customs value ≠ invoice price alone: freight, insurance, commissions, and other concepts may be added (or adjusted) under the Customs Law / applicable rules.
- Incrementables are the #1 friction point in MVE files: without evidence, E2 is built blind.
- RGCE and related criteria (e.g. 1.5 environment / RLA) define treatments; verify the current text. Do not memorize a blog.
- COVE helps support amounts, but MVE is where the importer declares the integrated value.
- Reconcile pedimento–invoice–freight–insurance before signing to avoid value observations.
Reconcile incrementables before signing
Frequently asked questions
Concepts that, under the Customs Law and applicable rules, are added to the goods price to form customs value (e.g. Certain freight, insurance, commissions). The list and exceptions must be verified in the current rule (SAT/DOF/RGCE).
It depends on whether freight forms part of customs value in your case (Incoterm, who pays, which leg). Document and apply the correct legal treatment; do not assume “always” or “never.”
Typically freight/insurance/commission invoices, bill of lading, contracts, and COVE when applicable. Tied to the pedimento and consistent in amounts/currency.
In trade practice, RGCE provisions (1.5 environment) and the Customs Law are cited for value treatment and information. Use the current text; do not operate from a year-old memory citation.
No. COVE supports; MVE is the electronic value declaration signed by the importer. They usually coexist in the file.
It consolidates per pedimento the value and incrementables evidence (via COVE) so the importer reaches VUCEM with a coherent package ready to sign.